stock
(4)For purposes of this subsection, the term “stock” does not include any stock which— (A)is not entitled to vote, (B)is limited and preferred as to dividends and does not participate in corporate growth to any significant extent, (C)has redemption and liquidation rights which do not exceed the issue price of such stock (except for a reasonable redemption or liquidation premium), and (D)is not convertible into another class of stock.